Until the late 1940s, the concept of cybernetics had not distinguished control and communication as separate fields. It is only after Shannon's revolution that communication and information theory branched out of system theory. Recently, however, decentralized control systems (where multiple controllers explicitly and implicitly communicate with each other) are demanding for the reunification of control and communication theory. In this talk, we will attempt this unification by revealing information flows for control. More explicitly, we will consider the simplest decentralized LQG problem, an infinite horizon average cost scalar system with two controllers, and find a surprising parallelism between decentralized control and wireless communication theory.